scholarly journals Expertons and uncertain averaging operators versus correlational approaches

Kybernetes ◽  
2017 ◽  
Vol 46 (1) ◽  
pp. 38-49 ◽  
Author(s):  
Montserrat Yepes-Baldó ◽  
Sefa Boria-Reverter ◽  
Marina Romeo ◽  
Luis Torres
Keyword(s):  
Balanced Scorecard ◽  
Weighted Average ◽  
Weighted Averaging ◽  
Averaging Operators ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Correlational Approach ◽  
Corporate Social ◽  
The Relationship ◽  
Different Levels

Purpose The purpose of this paper is to explore the relationship between corporate social responsibility (CSR), work-life balance (WLB) and effectiveness by comparing a correlational approach, expertons method and uncertain averaging operators (uncertain average [UA], uncertain weighted average [UWA], uncertain probabilistic aggregation [UPA] and uncertain probabilistic weighted averaging [UPWA]). Design/methodology/approach Participants were 814 employees from two Chilean companies with different levels of development on CSR policies. The Survey work–home Interaction – Nijmegen for Spanish Speaking Countries and the balanced scorecard were used. Results showed differences between companies with different levels of CSR development on individual effectiveness and relations between WLB and individual effectiveness. Findings Expertons methodology and uncertain averaging operators allow more accurate results than correlational statistics. Originality/value Expertons method and uncertain averaging operators (UA, UWA, UPA and UPWA) are common in the field of economics and engineering but very innovative in the human resources research, allowing more accurate analyses of workers’ perceptions.

scholarly journals Non-financial Performance Disclosure and Company Performance: Australian Evidence

2020 ◽  
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Hadrian G. Djajadikerta
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Company Performance ◽  
Return On Equity ◽  
The Balanced Scorecard ◽  
Corporate Social Disclosure ◽  
Sample Data ◽  
Sustainability Reports ◽  
Corporate Social ◽  
The Relationship

The objective of this paper is to examine the relationship between company financial performance, company characteristics and non-financial performance disclosure (NFPD) in terms of quantity and quality. This paper uses a NFPD index that covers six perspectives: three perspectives of the Balanced Scorecard (BSC) and three perspectives of Environmental, Social and Governance (ESG) disclosure. The sample data used in this study is 30 Australian listed companies in 2014. The results show that in terms of quantity, there is a significant relationship between company financial performance (Return on Equity-ROE and Earning per Share-EPS), company type, company age, auditing firm and non-financial performance disclosure while Return on Asset (ROA) and size of company shown no significance. Meanwhile, in terms   of quality, only ROE and company age were significantly related to non-financial performance disclosure. Overall, by using the six perspectives of non-financial performance disclosure in the 30 companies in Australia, this study has contributed new understandings to the main corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible. Keywords: Non-financial performance disclosure; Balanced Scorecard; Environmental, Social and Governance      

TQM and organizational performance using the balanced scorecard approach

2017 ◽  
Vol 66 (1) ◽  
pp. 111-125 ◽  
Author(s):  
Gholamhossein Mehralian ◽  
Jamal A. Nazari ◽  
Golnaz Nooriparto ◽  
Hamid Reza Rasekh
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Strong Association ◽  
Measurement Model ◽  
Equation Modeling ◽  
Total Quality ◽  
Content Type ◽  
The Balanced Scorecard ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between the implementation of total quality management (TQM) and organizational performance, using the balanced scorecard (BSC) approach. Design/methodology/approach In order to investigate the relationship between TQM and BSC, a questionnaire was developed and distributed to 30 largest pharmaceutical distribution companies in Iran. Structural equation modeling was used to evaluate the measurement model and to test the research hypotheses using the data from 933 completed questionnaires. Findings The results supported the research model and revealed that TQM implementation can positively and significantly influence the BSC and its four perspectives. Practical implications Considering the strong association between TQM and all four perspectives of organizational performance (BSC), managers should strongly leverage the implementation of TQM practices in order to reach their strategic objectives. Originality/value This study is the first empirical study conducted on the association of TQM and BSC in the pharmaceutical industry. The findings of this study provide strong evidence supporting the implementation of TQM in the pharmaceutical context.

scholarly journals Bureaucracy and the balanced scorecard in health care settings

2020 ◽  
Vol 33 (3) ◽  
pp. 247-259
Author(s):  
Helena Costa Oliveira ◽  
Lúcia Lima Rodrigues ◽  
Russell Craig
Keyword(s):  
Health Care ◽  
Balanced Scorecard ◽  
Management Tool ◽  
Local Health ◽  
Healthcare Outcomes ◽  
Structured Interviews ◽  
Content Type ◽  
Local Health Unit ◽  
The Balanced Scorecard ◽  
The Relationship

PurposeWe explore the relationship between the balanced scorecard (BSC) and neo-bureaucracy by investigating whether the operationalization of the BSC incorporates “neo-bureaucratic” ideas and whether the BSC implemented in a Portuguese Local Health Unit (LHU) demonstrates a neo-bureaucratic approach.Design/methodology/approachWe conduct semi-structured interviews with LHU staff and analyse documents to assess whether features of bureaucratic organization were evident in the use of a BSC by the LHU.FindingsWe found nine bureaucratic features evident in the LHU's BSC. These were systematization, rationality, authority, jurisdiction, professional qualification, knowledge, discipline, transparency and accountability. The BSC used at the LHU demonstrated a neo-bureaucratic approach.Originality/valueOur study helps to demystify bureaucracy and overcome prevailing prejudices regarding some of its principles. Health care managers should recognize and endorse neo-bureaucratic principles in developing a BSC. They should recognize the BSC as involving a neo-bureaucratic approach. The BSC is a valuable management tool that hospital managers should find useful in fostering flexibility, collaboration, innovation and adaptation – all of which should help lead to improved healthcare outcomes.

Investigating causal linkages in the balanced scorecard: an Indian perspective

2018 ◽  
Vol 36 (1) ◽  
pp. 184-207 ◽  
Author(s):  
Adil Zahoor ◽  
Musadiq Amin Sahaf
Keyword(s):  
Financial Performance ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Equation Modeling ◽  
Sequential Dependency ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Customer Perspective ◽  
Employee Learning ◽  
The Relationship

Purpose Kaplan and Norton (1996b) claimed that there exists a sequential dependency between the four balanced scorecard perspectives (learning and growth, internal business processes, customer, and financial). Although theoretically supported by various researchers, the said claim has, somehow, attracted limited empirical attention. Therefore, the purpose of this paper is to investigate whether empirical evidence will support the theoretically grounded interrelations between the four balanced scorecard perspectives. Design/methodology/approach For this study, a total of 13 key performance indicators were identified and then clustered into the four perspectives of balanced scorecard, followed by the development of causal linkages. Data related to these indicators were collected from 1,001 employees and 985 customers of two Indian retail banks and then tested for hypothesized relationships using structural equation modeling. All the constructs were measured using scales developed in previous research works. Findings The results indicate that employee learning and growth positively influence the internal business processes which in turn influence the customer perspective. Finally, the customer perspective has a significant positive influence on the financial performance. Further, it was also revealed that internal business processes mediate the relationship between employee learning and growth and customer perspective. Also, the relationship between internal business processes and financial performance is significantly mediated by customer perspective. Originality/value Majority of the previous research on causal linkages of balanced scorecard has been theoretical in nature. Whatever little empirical research is available in this regard is limited to developed nations. In a developing nation like India, these linkages have seldom been examined in the past. The study has been conducted to plug this gap in the literature and, resultantly, provide further insights into the interrelations of the balanced scorecard perspectives.

The impact of corporate social responsibility on the risk of commercial banks with different levels of financial constraint

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liem Thanh Nguyen ◽  
Khuong Vinh Nguyen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Risk Taking ◽  
Bank Risk ◽  
Bank Performance ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Different Levels

PurposeThis research investigates the link between corporate social responsibility (CSR) activities and bank risk-taking in Vietnam and introduces the constraint factor to see whether this link alters with different levels of constraint.Design/methodology/approachUsing a sample of commercial banks in Vietnam from 2008 to 2017, this study employs two-step system generalized method of moments (Sys GMM) with a finite sample correction mechanism to estimate the models.FindingsThe results suggest that CSR activities reduce bank risk-taking, and this relationship is only present in the case of financially constrained banks. Unconstrained banks, on the other hand, are more likely to invest in unnecessary CSR, thus reducing bank performance and increasing bank risk-taking.Research limitations/implicationsThe first implication from this study is that CSR activities might be considered as a risk-mitigating tool and should be invested in that respect. Secondly, regulatory units and investors should be more cautious about CSR expenditures since this type of spending could increase default risk, especially for banks with easy access to external financing. One particular limitation of this study is the low number of observations available for banks in Vietnam. Future studies could use texture analysis to expand the sample or consider macro-level governance characteristics to examine which factors might modify the relationship between CSR and bank risk.Originality/valueVery limited studies discussed the link between corporate social responsibility and bank performance and bank risk. There are even fewer papers examining the relationship between CSR and risk, and most of these papers deal with advanced economies. Furthermore, no studies investigate the interaction effect of CSR and financial constraint, which should be prevalent in developing countries on bank risk. As a consequence, the current study seeks to verify the impact of financial constraints on the link between CSR and bank risk.

Impact of perceived corporate social responsibility on attitudes and behaviors of pharmacists working in MNCs

Humanomics ◽  
2017 ◽  
Vol 33 (4) ◽  
pp. 453-469 ◽  
Author(s):  
Muhammad Khaleel ◽  
Shankar Chelliah ◽  
Sana Rauf ◽  
Muhammad Jamil
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Supervisory Support ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
Perceived Supervisory Support ◽  
And Behaviors ◽  
Corporate Social ◽  
The Relationship

Purpose This study aims to find out how corporate social responsibility (CSR) initiatives are perceived by pharmacists and how it influences employees’ organizational commitment and organizational citizenship behavior (OCB) and role of perceived supervisor support in the study. Design/methodology/approach Pharmacists of different hierarchical levels from five multinational pharmaceutical industries in Pakistan were selected as study samples. Data were collected from 136 pharmacists working in Punjab Region. PLS-SEM was used to test the hypotheses. Findings The results from this study found that CSR was a predictor of affective organizational commitment (AOC) and OCB. AOC fully mediates the relationship between CSR and OCB. While perceived supervisory support did not moderate the relationship between AOC and OCB. Pharmaceutical firms can promote commitment toward organization and OCBs by initiating CSR activities. Research limitations/implications This research is one of the innovative studies that empirically examine the predicting role of CSR and moderating role of perceived supervisory support on employees’ attitude and behaviors in the pharmaceutical companies’ context. Moreover, this research will also help the management by adopting CSR activities as core element in shaping employees attitudes and behaviors. Originality/value It is a significant study shifting the focus of research into organizational behavior context and further influences employee’s attitudes and behavior because of perceived CSR in the pharmacy industry.

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Study from Korea shows strong CSR policies significantly increase job seekers' application intentions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Real Life ◽  
Value Congruence ◽  
Job Applicants ◽  
Job Seekers ◽  
Content Type ◽  
Mediated Moderation ◽  
Mediating Role ◽  
Corporate Social ◽  
The Relationship

Purpose This study investigated how and when corporate social responsibility (CSR) fosters job seekers’ application intentions. The authors used a “mediated moderation mode” to explore the positive effect of CSR on job seekers’ intention to apply. They considered the moderating role of applicants’ calling and the mediating role of value congruence in the relationship between the person and organization. Design/methodology/approach To test their hypotheses the authors developed a questionnaire and sent it to a sample of 259 college students with a mean age of 22.67 in South Korea. All were either prospective or current job seekers and 55.2pc were female. Two scenarios were developed based on the real-life case of a well-known coffee franchise’s CSR policies. The scenarios were identical except that one had more proactive CSR policies. Findings Results showed that a company’s proactive CSR programs increase job seekers’ intention to apply, which was moderated by their “calling” for the job. The research also demonstrated that “value congruence” between the applicant and the organization fully mediated the interaction between CSR and calling. The results, the authors said, suggested that engaging in active CSR could attract job applicants, providing a potential competitive advantage. Originality/value The authors said their study contributed to the literature as it took the job seeker’s perspective whereas most previous research on calling focused on employees. They said it was the first study to empirically demonstrate the interaction between a sense of calling and CSR.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

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